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                <span style="font-family: 微软雅黑; font-size: 16px;margin-left: 20px;margin-top:15px;">医疗卫生机构会计核算实务（一）</span>
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一、基层医疗卫生机构会计制度概述"><a time="00:00:00">
一、基层医疗卫生机构会计制度概述</a>
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                        <span>主讲老师&nbsp;张莹莹</span>
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                        <span style="FONT-FAMILY: 微软雅黑; FONT-SIZE: 16px;margin-left: 20px;">医疗卫生机构会计核算实务（一）</span>&nbsp;&nbsp;主讲老师&nbsp;张莹莹
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<p style="margin: 0cm 0cm 0pt; text-align: justify; font-family: &quot;Calibri&quot;,&quot;sans-serif&quot;; font-size: 10.5pt; -ms-text-justify: inter-ideograph;"> </p>
<p align="center" style="margin: 12pt 0cm; text-align: center; text-indent: 28.1pt; font-family: &quot;Calibri&quot;,&quot;sans-serif&quot;; font-size: 10.5pt; -ms-text-autospace:; -ms-text-justify: inter-ideograph;"><span><b><span style="font-family: 宋体; font-size: 14pt;">医疗卫生机构会计核算实务</span></b></span></p>
<p align="center" style="margin: 12pt 0cm; text-align: center; text-indent: 24pt; font-family: &quot;Calibri&quot;,&quot;sans-serif&quot;; font-size: 10.5pt; -ms-text-autospace:; -ms-text-justify: inter-ideograph;"><span style="font-family: 楷体; font-size: 12pt;">主讲：张莹莹</span></p>
<p align="left" style="margin: 0cm 0cm 0pt; text-align: left; text-indent: 21.1pt; font-family: &quot;Calibri&quot;,&quot;sans-serif&quot;; font-size: 10.5pt; -ms-text-autospace:; -ms-text-justify: inter-ideograph;"><span><b><span style="font-family: 宋体;">目 录</span></b></span></p>
<p align="left" style="margin: 0cm 0cm 0pt; text-align: left; text-indent: 21pt; font-family: &quot;Calibri&quot;,&quot;sans-serif&quot;; font-size: 10.5pt; -ms-text-autospace:; -ms-text-justify: inter-ideograph;"><span style="font-family: 宋体;">一、基层医疗卫生机构会计制度概述</span></p>
<p align="left" style="margin: 0cm 0cm 0pt; text-align: left; text-indent: 21pt; font-family: &quot;Calibri&quot;,&quot;sans-serif&quot;; font-size: 10.5pt; -ms-text-autospace:; -ms-text-justify: inter-ideograph;"><span style="font-family: 宋体;">二、核算实务</span></p>
<p align="left" style="margin: 0cm 0cm 0pt; text-align: left; text-indent: 21pt; font-family: &quot;Calibri&quot;,&quot;sans-serif&quot;; font-size: 10.5pt; -ms-text-autospace:; -ms-text-justify: inter-ideograph;"><span style="font-family: 宋体;">三、报表简介</span></p>
<p align="left" style="margin: 0cm 0cm 0pt; text-align: left; text-indent: 21.1pt; font-family: &quot;Calibri&quot;,&quot;sans-serif&quot;; font-size: 10.5pt; -ms-text-autospace:; -ms-text-justify: inter-ideograph;"><span><b><span style="font-family: 宋体;">一、基层医疗卫生机构会计制度概述</span></b></span></p>
<p align="left" style="margin: 0cm 0cm 0pt; text-align: left; text-indent: 15.75pt; font-family: &quot;Calibri&quot;,&quot;sans-serif&quot;; font-size: 10.5pt; -ms-text-autospace:; -ms-text-justify: inter-ideograph;"><span style="font-family: 宋体;">（一）基层医疗卫生机构执行会计制度历史沿革。</span></p>
<p align="left" style="margin: 0cm 0cm 0pt; text-align: left; text-indent: 21pt; font-family: &quot;Calibri&quot;,&quot;sans-serif&quot;; font-size: 10.5pt; -ms-text-autospace:; -ms-text-justify: inter-ideograph;"><span style="font-family: 宋体;">1</span><span><span style="font-family: 宋体;">．<span>2011</span>年<span>1</span>月<span>12</span>日，印发《基层医疗卫生机构会计制度》（财会〔<span>2010</span>〕<span>26</span>号）。于<span>2011</span>年<span>7</span>月<span>1</span>日实施。</span></span></p>
<p align="left" style="margin: 0cm 0cm 0pt; text-align: left; text-indent: 21pt; font-family: &quot;Calibri&quot;,&quot;sans-serif&quot;; font-size: 10.5pt; -ms-text-autospace:; -ms-text-justify: inter-ideograph;"><span style="font-family: 宋体;">2</span><span><span style="font-family: 宋体;">．<span>2015</span>年<span>10</span>月—<span>2018</span>年<span>2</span>月，陆续出台的《政府会计准则——基本准则》、存货、投资等<span>6</span>项基本准则、固定资产指南、《政府会计制度——行政事业单位会计科目和报表》《关于印发〈政府会计制度——行政事业单位会计科目和报表〉与〈行政单位会计制度〉〈事业单位会计制度〉有关衔接问题处理规定的通知
》等相关文件，确定<span>2019</span>年<span>1</span>月<span>1</span>日全面执行《政府会计制度》。</span></span></p>
<p align="left" style="margin: 0cm 0cm 0pt; text-align: left; text-indent: 21pt; font-family: &quot;Calibri&quot;,&quot;sans-serif&quot;; font-size: 10.5pt; -ms-text-autospace:; -ms-text-justify: inter-ideograph;"><span style="font-family: 宋体;">3</span><span style="font-family: 宋体;"> </span><span style="font-family: 宋体;">．</span><span style="font-family: 宋体;">2018</span><span style="font-family: 宋体;">年</span><span style="font-family: 宋体;">8</span><span style="font-family: 宋体;">月，财政部出台了</span><span style="font-family: 宋体;">《</span><span style="font-family: 宋体;">关于印发基层医疗卫生机构执行</span><span style="font-family: 宋体;">〈</span><span style="font-family: 宋体;">政府会计制度</span><span style="font-family: 宋体;">——</span><span style="font-family: 宋体;"> 行政事业单位会计科目和报表</span><span style="font-family: 宋体;">〉</span><span style="font-family: 宋体;"> 的补充规定和衔接规定的通知</span><span style="font-family: 宋体;">》</span><span style="font-family: 宋体;"> 。</span></p>
<p align="left" style="margin: 0cm 0cm 0pt; text-align: left; text-indent: 15.75pt; font-family: &quot;Calibri&quot;,&quot;sans-serif&quot;; font-size: 10.5pt; -ms-text-autospace:; -ms-text-justify: inter-ideograph;"><span style="font-family: 宋体;">（二）基层医疗卫生机构会计制度。</span></p>
<p align="left" style="margin: 0cm 0cm 0pt; text-align: left; text-indent: 21pt; font-family: &quot;Calibri&quot;,&quot;sans-serif&quot;; font-size: 10.5pt; -ms-text-autospace:; -ms-text-justify: inter-ideograph;"><span style="font-family: 宋体;">1</span><span style="font-family: 宋体;">．适用范围</span></p>
<p align="left" style="margin: 0cm 0cm 0pt; text-align: left; text-indent: 15.75pt; font-family: &quot;Calibri&quot;,&quot;sans-serif&quot;; font-size: 10.5pt; -ms-text-autospace:; -ms-text-justify: inter-ideograph;"><span><span style="font-family: 宋体;">（<span>1</span>）适用于政府举办的独立核算的基层医疗卫生机构；</span></span></p>
<p align="left" style="margin: 0cm 0cm 0pt; text-align: left; text-indent: 15.75pt; font-family: &quot;Calibri&quot;,&quot;sans-serif&quot;; font-size: 10.5pt; -ms-text-autospace:; -ms-text-justify: inter-ideograph;"><span><span style="font-family: 宋体;">（<span>2</span>）城市社区卫生服务中心（站）、乡镇卫生院等。</span></span></p>
<p align="left" style="margin: 0cm 0cm 0pt; text-align: left; text-indent: 21pt; font-family: &quot;Calibri&quot;,&quot;sans-serif&quot;; font-size: 10.5pt; -ms-text-autospace:; -ms-text-justify: inter-ideograph;"><span style="font-family: 宋体;">2</span><span style="font-family: 宋体;">．核算基础和会计要素</span></p>
<p align="left" style="margin: 0cm 0cm 0pt; text-align: left; text-indent: 15.75pt; font-family: &quot;Calibri&quot;,&quot;sans-serif&quot;; font-size: 10.5pt; -ms-text-autospace:; -ms-text-justify: inter-ideograph;"><span><span style="font-family: 宋体;">（<span>1</span>）以收付实现制为基础</span></span></p>
<p align="left" style="margin: 0cm 0cm 0pt; text-align: left; text-indent: 15.75pt; font-family: &quot;Calibri&quot;,&quot;sans-serif&quot;; font-size: 10.5pt; -ms-text-autospace:; -ms-text-justify: inter-ideograph;"><span><span style="font-family: 宋体;">（<span>2</span>）会计要素（资产、负债、净资产、收入、支出）</span></span></p>
<p align="left" style="margin: 0cm 0cm 0pt; text-align: left; text-indent: 15.75pt; font-family: &quot;Calibri&quot;,&quot;sans-serif&quot;; font-size: 10.5pt; -ms-text-autospace:; -ms-text-justify: inter-ideograph;"><span style="font-family: 宋体;">（三）基层医疗卫生机构执行新政府会计制度的相关规定</span></p>
<p align="left" style="margin: 0cm 0cm 0pt; text-align: left; text-indent: 21pt; font-family: &quot;Calibri&quot;,&quot;sans-serif&quot;; font-size: 10.5pt; -ms-text-autospace:; -ms-text-justify: inter-ideograph;"><span style="font-family: 宋体;">1</span><span style="font-family: 宋体;">．核算基础</span></p>
<p align="left" style="margin: 0cm 0cm 0pt; text-align: left; text-indent: 21pt; font-family: &quot;Calibri&quot;,&quot;sans-serif&quot;; font-size: 10.5pt; -ms-text-autospace:; -ms-text-justify: inter-ideograph;"><span style="font-family: 宋体;">同时执行权责发生制和收付实现制的双会计基础。</span></p>
<p align="left" style="margin: 0cm 0cm 0pt; text-align: left; text-indent: 21pt; font-family: &quot;Calibri&quot;,&quot;sans-serif&quot;; font-size: 10.5pt; -ms-text-autospace:; -ms-text-justify: inter-ideograph;"><span style="color: red; font-family: 宋体;">权责发生制</span><span style="font-family: 宋体;">：凡是属于本期的收入，不管款项是否已经收到，均作为本期的收入来入账；凡是属于本期的费用，不管款项是否已经支付，均作为本期的费用来入账。（财务会计）</span></p>
<p align="left" style="margin: 0cm 0cm 0pt; text-align: left; text-indent: 21pt; font-family: &quot;Calibri&quot;,&quot;sans-serif&quot;; font-size: 10.5pt; -ms-text-autospace:; -ms-text-justify: inter-ideograph;"><span style="color: red; font-family: 宋体;">收付实现制</span><span style="font-family: 宋体;">：凡是本期收到的收入，不论是否属于本期，均作为本期的收入来入账；凡是本期支付的费用，不管是否属于本期负担，均作为本期的费用来入账。（预算会计）</span></p>
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                        <div id="sec62041" time="00:06:54" class="section clearfix" title="双击播放本段">
                            
<p align="left" style="margin: 0cm 0cm 0pt; text-align: left; text-indent: 21pt; font-family: &quot;Calibri&quot;,&quot;sans-serif&quot;; font-size: 10.5pt; -ms-text-autospace:; -ms-text-justify: inter-ideograph;"> </p>
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<p align="center" style="margin: 0cm 0cm 0pt 15.75pt; text-align: center; font-family: &quot;Calibri&quot;,&quot;sans-serif&quot;; font-size: 10.5pt; -ms-text-autospace:; -ms-text-justify: inter-ideograph;"><span><span><img style="width: 6in; height: 293.25pt;" border="0" src="http://jxjycwsc.dongao.com/jiangyiImg/20190521100705463002.png"></span></span></p>
<p align="left" style="margin: 0cm 0cm 0pt 15.75pt; text-align: left; text-indent: 5.25pt; font-family: &quot;Calibri&quot;,&quot;sans-serif&quot;; font-size: 10.5pt; -ms-text-autospace:; -ms-text-justify: inter-ideograph;"><span style="font-family: 宋体;">2</span><span style="font-family: 宋体;">．会计要素</span></p>
<p align="left" style="margin: 0cm 0cm 0pt 15.75pt; text-align: left; text-indent: 5.25pt; font-family: &quot;Calibri&quot;,&quot;sans-serif&quot;; font-size: 10.5pt; -ms-text-autospace:; -ms-text-justify: inter-ideograph;"><span style="font-family: 宋体;">3+5</span><span style="font-family: 宋体;">的会计要素</span></p>
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<p style="margin: 0cm 0cm 0pt; text-align: justify; font-family: &quot;Calibri&quot;,&quot;sans-serif&quot;; font-size: 10.5pt; -ms-text-justify: inter-ideograph;"><span style="color: black; font-family: 宋体;"></span></p>

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                        <div id="sec62042" time="00:19:32" class="section clearfix" title="双击播放本段">
                            
<p align="left" style="margin: 0cm 0cm 0pt 15.75pt; text-align: left; text-indent: 5.25pt; font-family: &quot;Calibri&quot;,&quot;sans-serif&quot;; font-size: 10.5pt; -ms-text-autospace:; -ms-text-justify: inter-ideograph;"><span style="font-family: 宋体;">3</span><span style="font-family: 宋体;">．会计核算方式：平行记账</span></p>
<p align="center" style="margin: 0cm 0cm 0pt 15.75pt; text-align: center; text-indent: 5.25pt; font-family: &quot;Calibri&quot;,&quot;sans-serif&quot;; font-size: 10.5pt; -ms-text-autospace:; -ms-text-justify: inter-ideograph;"><span><span><img style="width: 6in; height: 239.25pt;" border="0" src="http://jxjycwsc.dongao.com/jiangyiImg/20190521100706774005.png"></span></span></p>
<p align="left" style="margin: 0cm 0cm 0pt 15.75pt; text-align: left; text-indent: 5.25pt; font-family: &quot;Calibri&quot;,&quot;sans-serif&quot;; font-size: 10.5pt; -ms-text-autospace:; -ms-text-justify: inter-ideograph;"><span style="font-family: 宋体;">收到代理银行授权支付到账通知单时：</span></p>
<p align="center" style="margin: 0cm 0cm 0pt 15.75pt; text-align: center; font-family: &quot;Calibri&quot;,&quot;sans-serif&quot;; font-size: 10.5pt; -ms-text-autospace:; -ms-text-justify: inter-ideograph;"><span><span style="font-family: 宋体;"><img style="width: 405.75pt; height: 234pt;" border="0" src="http://jxjycwsc.dongao.com/jiangyiImg/20190521100706419006.png"></span></span></p>
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<p align="left" style="margin: 0cm 0cm 0pt 15.75pt; text-align: left; text-indent: 5.25pt; font-family: &quot;Calibri&quot;,&quot;sans-serif&quot;; font-size: 10.5pt; -ms-text-autospace:; -ms-text-justify: inter-ideograph;"><span style="font-family: 宋体;">计提折旧时：</span></p>
<p align="center" style="margin: 0cm 0cm 0pt 15.75pt; text-align: center; font-family: &quot;Calibri&quot;,&quot;sans-serif&quot;; font-size: 10.5pt; -ms-text-autospace:; -ms-text-justify: inter-ideograph;"><span><span style="font-family: 宋体;"><img style="width: 6in; height: 265.5pt;" border="0" src="http://jxjycwsc.dongao.com/jiangyiImg/20190521100706460008.png"></span></span></p>
<p style="margin: 0cm 0cm 0pt; text-align: justify; font-family: &quot;Calibri&quot;,&quot;sans-serif&quot;; font-size: 10.5pt; -ms-text-justify: inter-ideograph;"><span style="color: black; font-family: 宋体;"></span></p>

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                        <div id="sec62043" time="00:32:20" class="section clearfix" title="双击播放本段">
                            
<p align="left" style="margin: 0cm 0cm 0pt 15.75pt; text-align: left; text-indent: 5.25pt; font-family: &quot;Calibri&quot;,&quot;sans-serif&quot;; font-size: 10.5pt; -ms-text-autospace:; -ms-text-justify: inter-ideograph;"><span style="font-family: 宋体;">重要事项差异方向：</span></p>
<p align="left" style="margin: 0cm 0cm 0pt 15.75pt; text-align: left; text-indent: 5.25pt; font-family: &quot;Calibri&quot;,&quot;sans-serif&quot;; font-size: 10.5pt; -ms-text-autospace:; -ms-text-justify: inter-ideograph;"><span style="font-family: 宋体;">正向：</span></p>
<p align="left" style="margin: 0cm 0cm 0pt; text-align: left; text-indent: 15.75pt; font-family: &quot;Calibri&quot;,&quot;sans-serif&quot;; font-size: 10.5pt; -ms-text-autospace:; -ms-text-justify: inter-ideograph;"><span><span style="font-family: 宋体;">（<span>1</span>）当期确认为收入但没有确认为预算收入</span></span></p>
<p align="left" style="margin: 0cm 0cm 0pt 15.75pt; text-align: left; text-indent: 5.25pt; font-family: &quot;Calibri&quot;,&quot;sans-serif&quot;; font-size: 10.5pt; -ms-text-autospace:; -ms-text-justify: inter-ideograph;"><span style="font-family: 宋体;">①应收款项、预收账款确认的收入</span></p>
<p align="left" style="margin: 0cm 0cm 0pt 15.75pt; text-align: left; text-indent: 5.25pt; font-family: &quot;Calibri&quot;,&quot;sans-serif&quot;; font-size: 10.5pt; -ms-text-autospace:; -ms-text-justify: inter-ideograph;"><span style="font-family: 宋体;">②接受非货币资产捐赠确认的收入</span></p>
<p align="left" style="margin: 0cm 0cm 0pt; text-align: left; text-indent: 15.75pt; font-family: &quot;Calibri&quot;,&quot;sans-serif&quot;; font-size: 10.5pt; -ms-text-autospace:; -ms-text-justify: inter-ideograph;"><span><span style="font-family: 宋体;">（<span>2</span>）当期确认为预算支出但没有确认为费用</span></span></p>
<p align="left" style="margin: 0cm 0cm 0pt 15.75pt; text-align: left; text-indent: 5.25pt; font-family: &quot;Calibri&quot;,&quot;sans-serif&quot;; font-size: 10.5pt; -ms-text-autospace:; -ms-text-justify: inter-ideograph;"><span style="font-family: 宋体;">①支付应付款项、预付账款的支出</span></p>
<p align="left" style="margin: 0cm 0cm 0pt 15.75pt; text-align: left; text-indent: 5.25pt; font-family: &quot;Calibri&quot;,&quot;sans-serif&quot;; font-size: 10.5pt; -ms-text-autospace:; -ms-text-justify: inter-ideograph;"><span style="font-family: 宋体;">②未取得存货、政府储备物资等确认的费用</span></p>
<p align="left" style="margin: 0cm 0cm 0pt 15.75pt; text-align: left; text-indent: 5.25pt; font-family: &quot;Calibri&quot;,&quot;sans-serif&quot;; font-size: 10.5pt; -ms-text-autospace:; -ms-text-justify: inter-ideograph;"><span style="font-family: 宋体;">③为构建固定资产等的资本性支出</span></p>
<p align="left" style="margin: 0cm 0cm 0pt 15.75pt; text-align: left; text-indent: 5.25pt; font-family: &quot;Calibri&quot;,&quot;sans-serif&quot;; font-size: 10.5pt; -ms-text-autospace:; -ms-text-justify: inter-ideograph;"><span style="font-family: 宋体;">④偿还借款本息支出</span></p>
<p align="left" style="margin: 0cm 0cm 0pt 15.75pt; text-align: left; text-indent: 5.25pt; font-family: &quot;Calibri&quot;,&quot;sans-serif&quot;; font-size: 10.5pt; -ms-text-autospace:; -ms-text-justify: inter-ideograph;"><span style="font-family: 宋体;">重要事项差异方向：</span></p>
<p align="left" style="margin: 0cm 0cm 0pt 15.75pt; text-align: left; text-indent: 5.25pt; font-family: &quot;Calibri&quot;,&quot;sans-serif&quot;; font-size: 10.5pt; -ms-text-autospace:; -ms-text-justify: inter-ideograph;"><span style="font-family: 宋体;">负向：</span></p>
<p align="left" style="margin: 0cm 0cm 0pt; text-align: left; text-indent: 15.75pt; font-family: &quot;Calibri&quot;,&quot;sans-serif&quot;; font-size: 10.5pt; -ms-text-autospace:; -ms-text-justify: inter-ideograph;"><span><span style="font-family: 宋体;">（<span>1</span>）当期确认为预算收入但没有确认为收入</span></span></p>
<p align="left" style="margin: 0cm 0cm 0pt 15.75pt; text-align: left; text-indent: 5.25pt; font-family: &quot;Calibri&quot;,&quot;sans-serif&quot;; font-size: 10.5pt; -ms-text-autospace:; -ms-text-justify: inter-ideograph;"><span style="font-family: 宋体;">①收到应收款项、预收账款确认的预算收入</span></p>
<p align="left" style="margin: 0cm 0cm 0pt 15.75pt; text-align: left; text-indent: 5.25pt; font-family: &quot;Calibri&quot;,&quot;sans-serif&quot;; font-size: 10.5pt; -ms-text-autospace:; -ms-text-justify: inter-ideograph;"><span style="font-family: 宋体;">②取得借款确认的预算收入</span></p>
<p align="left" style="margin: 0cm 0cm 0pt; text-align: left; text-indent: 15.75pt; font-family: &quot;Calibri&quot;,&quot;sans-serif&quot;; font-size: 10.5pt; -ms-text-autospace:; -ms-text-justify: inter-ideograph;"><span><span style="font-family: 宋体;">（<span>2</span>）当期确认为费用但没有确认为预算支出</span></span></p>
<p align="left" style="margin: 0cm 0cm 0pt 15.75pt; text-align: left; text-indent: 5.25pt; font-family: &quot;Calibri&quot;,&quot;sans-serif&quot;; font-size: 10.5pt; -ms-text-autospace:; -ms-text-justify: inter-ideograph;"><span style="font-family: 宋体;">①发出存货、政府储备物资等确认的费用</span></p>
<p align="left" style="margin: 0cm 0cm 0pt 15.75pt; text-align: left; text-indent: 5.25pt; font-family: &quot;Calibri&quot;,&quot;sans-serif&quot;; font-size: 10.5pt; -ms-text-autospace:; -ms-text-justify: inter-ideograph;"><span style="font-family: 宋体;">②计提折旧费和摊销费用</span></p>
<p align="left" style="margin: 0cm 0cm 0pt 15.75pt; text-align: left; text-indent: 5.25pt; font-family: &quot;Calibri&quot;,&quot;sans-serif&quot;; font-size: 10.5pt; -ms-text-autospace:; -ms-text-justify: inter-ideograph;"><span style="font-family: 宋体;">③确认的资产处置费用（处置资产价值）</span></p>
<p align="left" style="margin: 0cm 0cm 0pt 15.75pt; text-align: left; text-indent: 5.25pt; font-family: &quot;Calibri&quot;,&quot;sans-serif&quot;; font-size: 10.5pt; -ms-text-autospace:; -ms-text-justify: inter-ideograph;"><span style="font-family: 宋体;">④应收款项、预收账款确认的费用</span></p>
<p align="left" style="margin: 0cm 0cm 0pt 15.75pt; text-align: left; text-indent: 5.25pt; font-family: &quot;Calibri&quot;,&quot;sans-serif&quot;; font-size: 10.5pt; -ms-text-autospace:; -ms-text-justify: inter-ideograph;"><span style="font-family: 宋体;">4</span><span style="font-family: 宋体;">．会计科目</span></p>
<p align="left" style="margin: 0cm 0cm 0pt; text-align: left; text-indent: 15.75pt; font-family: &quot;Calibri&quot;,&quot;sans-serif&quot;; font-size: 10.5pt; -ms-text-autospace:; -ms-text-justify: inter-ideograph;"><span><span style="font-family: 宋体;">（<span>1</span>）增设一级会计科目“<span>2308 </span>待结算医疗款”</span></span></p>
<p align="left" style="margin: 0cm 0cm 0pt 15.75pt; text-align: left; text-indent: 5.25pt; font-family: &quot;Calibri&quot;,&quot;sans-serif&quot;; font-size: 10.5pt; -ms-text-autospace:; -ms-text-justify: inter-ideograph;"><span style="font-family: 宋体;">主要针对目前有部分基层医疗卫生机构仍在执行“收支两条线”管理，并设置“门急诊收费”和“住院收费”二级明细科目及根据各收费内容进行课目细化设置。</span></p>
<p align="left" style="margin: 0cm 0cm 0pt; text-align: left; text-indent: 15.75pt; font-family: &quot;Calibri&quot;,&quot;sans-serif&quot;; font-size: 10.5pt; -ms-text-autospace:; -ms-text-justify: inter-ideograph;"><span><span style="font-family: 宋体;">（<span>2</span>）增设二级及以下会计科目<span>136</span>个，其中二级明细科目<span>41</span>项，三级明细科目<span>50</span>项，四级明细科目<span>31</span>项，五级明细科目<span>10</span>项，六级明细科目<span>4</span>项。</span></span></p>
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